Apar Industries Ltd. v. DCIT

Marico Ltd, Mumbai vs. DCIT Cen Cir-35, Mumbai

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

M/S. Marico Ltd, Mumbai vs. The ACIT Cen Cir-35, Mumbai

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

The ACIT CC-35, Mumbai vs. M/S. Marico Ltd, Mumbai

Bench: Shri Pawan Singh, Jm & Ms Padmavathy S, Am

…IN THE INCOME TAX APPELLATE TRIBUNAL “J” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JM & MS PADMAVATHY S, AM I.T.A. No.3533/Mum/2008 (Assessment Year: 2004-05) M/s Marico Ltd., ACIT, CC-35, Rang Sharda, K.C. Marg, Pratyaksha Kar Bhavan, Bandra (W), Mumbai-400050. Vs. Bandra Kurla Complex, PAN: AAACM7493G Mumbai-400051. Appellant) : Respondent) I.T.A. No.3152/Mum/2008 (Assessment Year: 2004-05) ACIT, CC-35, M/s Marico Ltd., Room No. 104, 1st Floor, Rang Sharda, K.C. Marg, Bandra Reclamation, 2nd Floor, Aayakar Bhavan, Vs. Mumbai-400020. Mumbai-400050. PAN: AAACM7493G Appellant) : Respondent) I.T.A. No.7044/Mum/2008 (A…

M/S.Srl Diagnostics Private Limited, Mumbai vs. Principal Commissioner Income Tax-7, Mumbai

Accordingly, the grounds raised by assessee are allowed

Bench: Shri S. Rifaur Rahman, Am & Shri R. L. Negi, Am आयकरअपीलसं./ I.T.A. No. 1528/Mum/2018 (निर्धारणवर्ा / Assessment Year: 2013-14)

…t company of the Assessee as well. The Assessee was earlier owned by Piramal Enterprises Ltd. The said Piramal Enterprises was also engaged in running of pathological laboratories. A question arose before the Tribunal (in DCIT v. Primal Enterprises Ltd [2020] 117 Taxmann.com 970 (Mum), as to whether payments made by the said Piramal Enterprises to doctors was barred by CBDT Circular No 5 of 2012. Following the earlier judgments, the Tribunal held that the Medical Council Regulations would not apply to a Company managing Pathological laboratories, and consequently the payments made to doctors would not be barred b…

Indoco Remedies Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle-6(1), Mumbai

In the result, appeals are partly allowed

Bench: Shri Saktijit Dey & Shri Manoj Kumar Aggarwal

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ITA no.6532/Mum./2017 (Assessment Year : 2013–14) ITA no.6533/Mum./2017 (Assessment Year : 2014–15) Indoco Remedies Ltd. 166, CST Road, Santacruz (E) ……………. Appellant Mumbai 400 098 PAN – AAACI0380C v/s Dy. Commissioner of Income Tax ……………. Respondent Circle–6(1), Mumbai ITA no.4591/Mum./2017 (Assessment Year : 2012–13) Dy. Commissioner of Income Tax ……………. Appellant Central Circle–6(1), Mumbai v/s Indoco Remedies Ltd. 166, CST Road, Santacruz (E) ……………. Respondent Mu…